1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On April 28, 2014, the Plaintiff entered into a contract with C on the part of the Defendant to exchange the building E No. 2,883 square meters (hereinafter “instant land”) registered in the name of C and the Daegu-gu E building F (hereinafter “instant commercial building”) registered in the name of C (hereinafter “instant exchange contract”).

B. In entering into the instant exchange contract, the Plaintiff and C agreed to: (a) evaluate the value of the instant commercial building as KRW 740 million; (b) evaluate each of the value of the instant commercial building as KRW 1 billion ( KRW 850 million in the building; KRW 150 million in the facility); and (b) to take over the right to collateral security of KRW 728 million in the maximum debt amount set forth in the instant commercial building; and (c) to pay KRW 50 million in the Plaintiff to C.

C. The Plaintiff and C prepared a real estate sales contract (hereinafter “instant real estate sales contract”) stating that the Plaintiff purchases the instant commercial building at KRW 850 million by means of the implementation of the instant exchange contract (hereinafter “instant real estate sales contract”). D.

On May 12, 2014, the Plaintiff completed the registration of ownership transfer for the instant commercial building on the grounds of sale and purchase by using the instant real estate sales contract. On the same day, the Plaintiff paid KRW 34 million acquisition tax, KRW 1.7 million for special rural development tax, and KRW 39.1 million for local education tax.

E. On May 15, 2014, the Plaintiff remitted KRW 20 million to the Defendant as a brokerage commission, and thereafter, the Defendant returned KRW 11.9 million to the Defendant.

F. Meanwhile, on February 21, 2014, prior to the conclusion of the instant exchange contract, C entered into a contract to sell the instant commercial building for KRW 500 million (hereinafter “the instant sales contract”).

[Ground of recognition] Facts without dispute, Gap's statements in Gap's 1 through 5, 6 through 9 (if any, including a tentative number), the purport of the whole pleadings

2. The parties' assertion and judgment

A. The defendant's assertion 1) is the defendant.